The Board of Review checks the assessment roll received from the Assessor to see it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners.

Each year, prior to the March meetings of the local board of review, assessment change notices are mailed. These informational notices include State Equalized Value, Taxable Value, the percent of exemption as a Principal Residence or Qualified Agricultural Property, and whether or not an Ownership Transfer has occurred. If you believe the Assessed Value is more than half the value of your property, you may appeal the Assessed and/or Taxable Values at the March Board of Review. You can obtain information about the specific meeting dates and schedule an appearance with the Board of Review by contacting your local assessing office. The Board has no control over millage rates or property taxes.

On March 15, 1994, Michigan voters approved the constitutional amendments known as Proposal “A”.

Prior to Proposal “A” property tax calculations were based on State Equalized Value (SEV). Proposal “A” established “Taxable Value” as the basis for the calculation of property taxes. Increases in Taxable Value (TV) are limited to the percent of change in the rate of inflation or 5%, whichever is less, as long as there were no losses or additions to the property. The limit on TV does not apply to a property in the year following a transfer of ownership (sale).

Suppose your neighbor purchased their home March 20, 2016 and their 2016 State Equalized Value (SEV) was 75,000 and his Taxable Value was 55,000. Their July 2016 tax bill will be calculated based on the prior owners taxable value of 55,000 for 2016 only. The year following the transfer, the TV becomes uncapped. Based on sales of homes in your neighborhood, your neighbor’s new SEV for 2017 is 80,000. Because of Proposal “A” your neighbor’s home became uncapped for tax year 2017, which means their TV will be the same as their SEV for 2017. Their July 2017 tax bill will be calculated using 80,000 TV instead of the prior year’s 55,000.

In other words since Proposal “A” passed, you can no longer compare property taxes with your neighbors. You can compare SEV, but remember to compare apples to apples. Items to compare would be square footage of the home, style, how many baths, is their basement finished, fireplace, garage, decks etc.

The State of Michigan does not offer a senior citizen or disability discount on Property Taxes. If your income falls at or below Federal Poverty Guidelines, you may apply for a Poverty Exemption. The Poverty Exemption is an application process which requires proof of income and expenses; completed applications will be presented at the July and December Boards of Review. The applicant does not need to be present at the Board of Review. If you believe you may qualify for a Poverty Exemption, please call the Assessor’s office at 810-229-0558 to request additional information.

No. As of the year 2007 Commercial and Industrial Real properties no longer have to petition to the March Board of Review. These appeals can be made directly to the Michigan Tax Tribunal on or before May 31st.

No. Personal Property can be appealed directly to the Michigan Tax Tribunal provided a Personal Property Statement has been filed before the commencement of the March Board of Review. If the statement has not been filed an appearance at the March Board is required. Michigan law indicates that Personal Property Statements are due February 20th. The appeals to the Michigan Tax Tribunal must be made by May 31st.

Any individual may file an appeal regarding the assessment of any property within the board’s jurisdiction. By law, non-resident property owners can appeal by letter. Some local Cities/Villages/Townships will allow letter appeals by residents as well. Most commonly the property owners appeal in person. You will need to schedule an appointment if you or your agent is to appeal in person. If an agent will be appearing on your behalf, he/she must present a statement signed by you designating that person as your agent. The Board of Review meetings are open to the public in compliance with the Open Meetings Act.

The taxpayer must provide evidence showing the assessment placed upon the property is incorrect. The Board of Review needs good reason to alter an assessment. It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What are you basing your opinion on?”All assessments are to be based on the sales of similar properties. You may hire a professional appraiser, or you can look at sales in your neighborhood and compare them to your home. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price. Mortgage appraisals also may not show True Cash Value.

A professional appraisal may be presented as evidence to the Board of Review, but you should be aware that this may not necessarily influence a change in your assessment.

We encourage our petitioners to also look for their own comparable sales to supplement their case. Our sales study for the current tax year can be found on the Assessor page and is a great source for starting the comparison process. You can also check with your realtor and see if they can find comparable sales for you. These sales would have to take place on or before December 31 of the previous year. Our public records database can be utilized to aid you in finding the differences between your property and the comparable sales.

When comparing sales, you will need to look for similarities and differences between your property and the sales to find the closest matches to your property; make note of these differences for presentation at your appointment: -Proximity of comparable home to yours -Age of home -Type of home (compare 1 story to 1 story, 2 story to 2 story, etc) -Finished square footage of home (make adjustments to your comparables as needed to determine value) -Foundation type (crawl, slab, basement, etc) -Basement finish (unfinished or finished) -Number of bathrooms and bathroom extras -Kitchen built-ins -Fireplaces -Garage and outbuildings (size and finish quality) -Size of decks, patios, and porches -Additional amenities and land improvements -Land value differences (waterfront, water view, lot size, location, and topography)

Make sure you bring a copy of your evidence for the Board to keep. If you do not bring a copy for the board, we will need to charge a copy fee.

Please contact the Assessor's Office at 810-229-0558 as soon as you note the discrepancy. It is important for the Assessor to physically verify discrepancies in order to make a change on your record card.

During the hearing, the property owner or representative will have the opportunity to state his or her case and present evidence. The Board of Review members may ask some questions, but they will mainly listen to statements made and briefly review your evidence. Decisions are not generally made on the spot. Discussion and deliberation of your appeal will take place at a later time. The Board’s decision will be sent to the property owner by the Assessor in a few weeks after the appeal is heard.

Every person who makes a request, protest, or application to the March Board ofReview must be notified in writing of the Board of Review’s action and informationregarding the right of further appeal, not later than the first Monday in June. The decision of the Board is binding for the current assessment year only. This notice will include information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for appealing, and the tribunal's address.

Once you have received a final approved inspection you are automatically put on a list to be approved by the Township Board. This process is done once a month and normally takes 2.5 weeks. The bond will be mailed directly back to whomever posted it.

Signs are permitted only for the day of the sale and can only be placed on your property. Any signs that are placed on corners in a road right-of-way or at the entrance to subdivisions, will be removed.

The township does not require that special assessments be paid off when property is sold. That is a buyer-seller decision. The assessment is against the property, not the property owner. The assessment will continue with the parcel when ownership changes.

Connect Michigan offers a free interactive map that allows you to search available internet/board band providers by address. Connect Michigan is a non-profit working in partnership with the Michigan Public Service Commission with the goal of ensuring that everyone has access to the benefits of broad band.

Every property owner is notified of their property's assessed value, taxable value, property classification, Principal Residency Exemption status, and the dates of the Board of Review on their annual Notice of Assessment. If you disagree with your assessment, then the BOR is the place to start. For additional BOR information, you should contact your local assessor.

The Board of Review (BOR) is a panel of property owners in your jurisdiction. Their duty as members of the BOR is to hear property assessment appeals, property classification appeals, applications for hardship exemptions, and to correct any clerical errors or mutual mistakes of fact that occur after assessments are finalized each year.

General Property Tax Law prohibits an assessed value from being set at half of a particular sale price. All arm's length sales of similar properties must be considered in determining assessed values. Arm’s length sales generally exist when the property has had proper exposure on the open market and involves an informed buyer and seller each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus or special financing.

Current real estate listings cannot be used in determining the true cash value and resulting assessed values of local properties. Assessed value cannot be based on speculation as to what a home might sell for. By law, assessed values must be based on confirmed arm's length sales that have taken place.

Normally, sales that involve mortgage foreclosures and sales from relocation companies (Distressed Sales) are not considered typical sales and are not used to determine the value of property in the assessment process. The State Tax Commission has allowed the use of these sales but only under strict conditions. The assessor has to be able to contact and interview the mortgage company holding the original mortgage, the seller, the buyer, and the buyers mortgage company. The assessor must also be able to perform an interior inspection to determine that the structure when sold remains in the same condition as when it was assessed.

You would multiply the current years TV by the total millage rate depending on Principal Residency status, then divide by 1,000 (i.e.: TV X Millage rate / 1,000 = estimated taxes). This will give you an approximate annual amount of property tax. This formula does not include any administrative fees or special assessments that may apply to your property. Millage rates can change from year to year, as does a property's TV; therefore it can be difficult to determine an exact amount until the millage rates are finalized shortly before the taxes are billed. You should contact your local assessor to obtain millage rate information for your city or township.

The General Property Tax Law requires all properties to be evaluated each year. This does not necessarily mean that a field inspection is made of each individual property each year. Assessed values are generally determined by mass appraisal techniques. This is done by grouping similar property types together and analyzing the sales activity in those groups as well as performing field inspections on a sampling of properties within these groups. It is important that property owners periodically review their property record cards, which are available from your local assessor or online (in most jurisdictions).

Change Notices are sent out at the end of February of each year. When you get your change notice, it will tell you when the March Board of Review will meet and where to call for an appointment. Before your hearing you will want to gather as much information as possible to prove to the Board of Review that your assessed and/or taxable value is too high. Typically this information would consist of sales of similar homes in your area. The assessing department keeps a list of all the properties in the Township and which ones have sold.

If you are not satisfied with the decision of the March Board of Review, you can then appeal to the Michigan Tax Tribunal (MTT), however, you cannot appeal to the MTT unless you first appealed to the March Board of Review. The deadline to file an appeal with the MTT is June 30th of each year. The Board of Review also meets in July and December, however, they can only consider "clerical errors", "mutual mistakes of fact", and poverty exemption appeals for the current year. Homeowners Principal Residence Exemptions are also decided at these meetings.

You can appeal to the March Board of Review which meets in March to hear appeals regarding assessed and taxable values, and poverty exemptions for the current year only. You may either appear in person or file a written appeal to the Board of Review. Your assessment change notice will detail when the Board of Review meets. Please contact the Assessing Department at 810-229-0558 with any questions.

The State of Michigan only provides subdivision plats. They do not have plans for PUD’s or Site Condominiums. You can get these items from the Assessing Department or the Livingston County Register of Deeds Office.

In order to qualify it must be your primary residence. This is typically the address that you use on your driver's license and on your voter's registration. You can only have one principal residence exemption. Vacation homes and second homes are not eligible for this exemption. The Homeowners Principal Residence Exemption qualifies you to be exempt from the school operating millage on your tax bill. Once the exemption is in place, it will remain active until a change takes place, such as ownership or occupancy.

Property taxes are calculated by multiplying the Taxable Value of a property by the millage rate (tax rate). A mill is the rate local governments use to levy property taxes; it equals $1 of tax per $1,000 of Taxable Value. Each taxing unit establishes their own tax rate; the Township does not determine tax rates for the other local taxing units, i.e., schools, county, etc. Please keep in mind that the millage rates change each year. You may have to estimate based on last year's millage if the current year millage is not established yet. The current year millages are usually not available until sometime in October.

The assessing department does not have copies of surveys of the parcels in the township. We may have a survey of a specific parcel if it was recently created due to a land division. We also have section and subdivision maps of the entire township. Many of the maps show dimensions of the lot lines. The maps do not show the placement of the house on the lot.

Taxpayers can access the State Property Tax forms on the State of Michigan website, click here. This link will have Real and Personal (Business) Property forms. Also, the Homeowner's Principal Residence Exemption Affidavits and Request to Rescind Homeowner's Principal Residence Exemption forms are available online at the Michigan Department of Treasury website.

Residents can purchase a sticker for $15 from the Township Treasurer's office to attach to the large item. The township will notify the hauler and the item will be picked up on Mondays. Stickers must be purchased by Friday at noon. One sticker is required for each item to be disposed of. Large items include appliances, furniture and mattresses. Refrigerators must have the Freon removed. Specific details on what will be picked up and how to prepare items for disposal will be provided at time of sticker purchase.

Yes, if a majority of the property owners in the area where the service will be provided sign a petition requesting the service, the board can create the special assessment district. Jointly contracting for this service actually helps preserve your roads. Refuse trucks are very heavy. If your neighborhood can reduce the number of trucks coming into the neighborhood by contracting for a single hauler you will help preserve the longevity of your road. Contracting with a single hauler often reduces the cost for the service.

A Freedom of Information Act (FOIA) request can be made by filling out the appropriate form in the Clerk's Office, or by sending a detailed written request by mail or fax (810-229-1778). Clerk's Office Page

-Your dog license may be obtained at our office or online through the Livingston County Treasurer's Office.-The State of Michigan requires annual licensing of all dogs.-Dog licenses expire in the month of the rabies vaccine due date.

Summer property tax payments are due July 1 and payable without interest or penalty through September 14. Winter tax payments are due December 1 and payable without interest or penalty through February 28.

Tax bills are mailed to the last known address on July 1 and December 1 of each year. Every attempt is made to make certain the property owners receive their bill. The tax law clearly states the property owner is responsible for the timely payment of the taxes even if they have not received a tax bill. Failure to receive your tax bill does not exempt you from being assessed late charges. If you do not receive a tax bill, please contact the Treasurer’s Office immediately at 810-229-0556.

As a courtesy, a tax bill is sent to the Mortgage Company on record as well as the homeowner. Please verify that your mortgage company has received a copy of the bill. If your mortgage company does not receive your tax bill, please ask them to contact the Treasurer’s Office at 810-229-0556.

If you own and occupy your home as your principal residence, it should qualify as Homestead (now called a Principal Residence Exemption (PRE)) and it may be exempt from a portion of your local school operating taxes. Non-principal residence and certain business are considered Non-Homestead or Non-PRE, and are liable for school operating taxes totaling 18 mills.

Your taxes are based on the taxable value of your property. You may contact the Brighton Township Assessing Department for an explanation of how your taxable value was computed. Check out sales on comparable properties in your area and discuss all of these with the Assessor’s Office.

1 mill = $1 per each $1,000 dollars of taxable value. Each local government agency has the ability to levy millage. Some examples of different agencies that levy taxes are:- County- Fire Authorities- Intermediate Schools- Libraries- Local School Districts- Township- Village

File your homestead (PRE) and property transfer forms with our Assessor’s office. The Property Transfer Affidavit must be filed within 45 days of closing on the purchase your property. If this is not done, there is a fine which accrues at the rate of $5 per day beginning the 46th day after closing and continues to accrue up to a maximum of $200.

The Assessor’s Office processes the name changes. The Assessor’s Office also provides the change information to Treasurer’s Office so that we may send any current billing or special assessment notifications out to the new owners, or new addresses. We make every effort to find correct names and addresses on any returned tax and special assessment bills.

Yes, as long as your address where you reside is the same as your Michigan Driver's license or Michigan I.D. card. You may also register to vote at the local Secretary of State's office. Under the national Motor Voter Law, implemented by the statewide Michigan Qualified Voter File, a change in your driver's license address will produce a change in your voter registration location and vice versa.

Complete an "Application for Absent Voter's Ballot" (available at the Township Clerk's office or online). Submit it to the Clerk's Office at:4363 Buno RoadBrighton, MI 48114

Residents must be a registered voter at the time of application with a valid signature on file for verification of voter identity. You can receive a ballot by mail or in the office at the time of application, depending on how close to election day you make the request.